Classification of Railway Revenue (Earnings), Abstract X Y Z

 

Appendix-III (See Paragraph 701)  CLASSIFICATION OF EARNINGS EXPLANATORY MEMORANDUM The earnings of Railways are classified under three Sub major Heads with a separate abstract for each Sub major Head. viz- 1. Abstract "X"- Earnings from Coaching traffic.  2. Abstract "Y"- Earnings from goods traffic. 3. Abstract "Z"- Sundry other earnings. The Sub major Heads are divided into Minor, Sub and Detailed heads are shown below-  It is not within the competence of Railway Administration to introduce, abolish, change the nomenclature or re­arrange any of the Sub major, minor and sub-heads. They may, however, introduce or abolish any of the detailed heads under any of the sub-heads.  The various heads of classification will be referred to by the numbers allotted to them prefixed by the letter of the Abstract under which they occur. Thus the detailed head "Season and Zone tickets" will be referred to as "X-122" (X-one-two-two); Back   CLASSIFICATION OF EARNINGS    APP.III EXPLANATORY NOTES Classification of Earnings   X. 110 - full fares- Earnings from Saloons attached to ordinary trains are also included in this head. X. 120 - Reduces fare -Theatrical and other parties may be shown under separate detailed heads under this item if considered necessary. X. 141 - Reservation charges-All classes – records all earnings realized as "Reservation charges." X. 200 - Special trains and reserved Carriages –Records all receipts on account of special trains and reserved carriages whether for supply of engine power or for fares. X. 610 - Special postal trains.-Total receipts, including those for engine power and haulage of parcels, should be shown against this head. X. 710 - Penalties levied for irregular travelling-Does not include excess fares which are classified under the sub-heads to which ordinary fares are Credited. X. 732 - will also include clerkage Charges for the tickets made non-issued. X. 810 & Y. 810 Refunds of earnings Collected – refund in respect of a particular transaction presupposes an earlier receipt of money with respect to that transaction- whether  in cash by book adjustment. Consequently, overcharges or freight not collected by stations at the time of delivery of goods in connection with inwards 'To-Pay' traffic, as also overcharges on Warrants and credit Notes discovered before the debits is raised against the departments concerned, should not be shown under this head. Y. 300 Military traffic- includes military live stocks. Z 242 Commercial licensing of Railway land (ordinary commercial plots, warehousing bulk oil installations, oil depots, steel yards & coal dump, private siding etc.) Licensing of land for tehbazari, shopping Licensing of land for Grow More Food Deleted Land licence given to Forest Department Land for concrete sleeper plant Land given to CONCOR Land given to Defence Department Other incomes (long term lease, building rent for GRP, P&T, maintenance and operational charges of level crossing & sidings and licence) Any other licensing except for property development Z-243 The earnings from development of Railway land/air-space will be booked under Z-243.  Z-330 Haulage cost of pantry cars- Records all receipts from IRCTC for haulage of pantry cars.   Z 510 Unclaimed and Damaged Goods.--(a) Unrecovered freight demurrage etc. on each consignment of unclaimed or damaged goods or parcels etc. should be charged to the sale proceeds/realisation from other departments etc. of such consignments, the balance, if any, of the sale proceeds / realisation being adjusted as under:  i) Minus debit to relevant detailed heads for compensation under Minor head K200where a link  between compensation payment and realisatuon from  the disposal  of unclaimed goods etc. is established with in the same financial year;  (ii) Credit to K-900 where such a link is not established within the same financial year, but liability for compensation payment is implied, and  (iii) Credit to sundry earnings where no liability for compensation payment e- g. for unclaimed articles / luggage etc. left at station by passengers/Railway users etc is implied. (iv) Any repayment should be adjusted to the head to which the net realisation was originally credited but in the case of earnings - however, it will be be booked under “Deduct refunds.’’ b) In case however, where a consignment of goods or parcels is lost or where the sale proceeds of any damaged consignment are not sufficient to cover freight demurrage etc. thereon, the latter or the excess of the latter over the former (as the case may be) should be deleted to the compensation account (detailed heads in Abstract K-200) if the sale proceeds of an unclaimed consignment of goods or parcels are not sufficient to cover freight, demurrage, etc. thereon, the latter or the excess of the letter over the former should be written off.  c) In exceptional cases, however, where a number of consignment are sold in one lot and the sale proceeds of individual consignment cannot be ascertained, the aggregate of freight, demurrage etc. on all such consignment should be adjusted against the sale proceeds in proportion to the credits adjusted under a (i) to (iii) above and adjustments carried out as in (b) above. Z 650 Other unclassified receipts.-Include items of the nature of -   (1) Survey fees received from private bodies.   (2) Receipts of the Publicity Department of individual Railways.   (3) Cost of tender forms supplied to contractors on open lines:   (4) Maintenance charges of approach roads to oil sidings.   (5) Charges for printing work done for Railway institutes, sports, clubs, etc. in Railway Press.   (6) Cost of Stores Bulletin supplied to outsiders.   (7) Commission received from State Government for auditing the warrants issued by them to their police staff (Commission recovered from the Military Department on account of audit of Warrants and Credit Notes in connection with military traffic is taken as reduction of expenditure).   (8) Commission received from catering contractors for auditing meal tickets, etc. issued to them.   (9) Commission received from local bodies for auditing the amount of pilgrim tax collected on their behalf.   (10) The amount recovered on account of salary, travelling allowance and contingent expenses of staff auditing the accounts of Out-Agencies.   (11) Charges for conservancy to Postal and Police Departments.   (12) Commission realized for collection of cess on soft coke.   (13) Commission realized for collection of terminal tax.   (14) Trade test fees received from the Military Department.   (15) Amount recovered from vendors and others on account of cost of water supplied to them.   (16) Amount recovered from vendors and outsiders for conservancy charges.   (17) Fines recovered from vendors.   (18) Recoveries from occupants of Railway rest houses on account of oil and electric charges.   (19) Hire charges recovered for the use of motor cars and trolleys of one department to another or outside bodies.   (20) Water charges on residential buildings recovered from employees of the Railway Department.   (21) Cars and vendors licence fees.   (22) Forfeited deposits.   (23) Forfeited State Railway Provident Fund Bonus of Gazetted officers.   (24) Stall   (25) Amounts recovered from departments or ministries of the Government of India, etc. on account of work done for them in the Railway Laboratories.   (26) Recoveries on account of diet or subsistence money to Railway servant summoned by court to give evidence.   (27) Amount forfeited from Railway servants in lieu of notice of termination of service.   (28) Excess cash. Back CLASSIFICATION OF EARNING Abstract 'X' - Coaching Earnings Minor Head Sub-Head Detailed Heads Air-conditioned I class, II class (Mail and Express)  IInd class (ordinary) ACC Chair Car and II class A.C.C. sleeper Total 100 Passenger 110 Ordinary full fares 111  Ordinary full fares 112  Excess fares collected by ticket checking staff at stations. 113  Excess fares collected by ticket checking staff in trains     120 Ordinary reduced fares 121 Return tickets at reduced fares and weekend and Holiday excursion tickets. 122 Season and Zone tickets, other than suburban. 123 Season and Zone tickets, suburban. 124Indrail Passes/Rover   Journey 'Tickets. 125 Other description of concession tickets 130 Military Passengers 131 Military Passenger 132 Special trains and reserved carriages Military. 140 Reservation charges and surcharges 141 Reservation charges all classes 142 Surcharge for sleeping accommodation provided in IInd class carriages 143 Service charges for travel in super fast trains. 144. Other levies. 200 Special trains and reserved carriages 210 Special trains and reserved carriages other than Military. 210 Same.   220 Special trains and reserved carriages Military other than Military passenger). 230 Tourist circuit Trains 220 Same     231- Revenue from Tourist circuit Trains. 232- Other receipts from Tourist Circuit Trains (Authority: Board's letter no. 2021/ACII/2/4/e dated 18.11.2021)   300 Luggage. 310 Luggage charges ordinary collected by station. 310 Same.      320 Luggage charges ordinary collected by Ticket checking staff. 321 Luggage charges collected by T.C. staff at stations. 322 Luggage charges collected by TC. staff in trains   400.Parcels. 410Public Parcels 410 Same.       420 Service Parcels for Non-Budget lines, 420 Same     500 Other Coaching Traffic 510 Rail and Road Motor Vehicles and Carriages 510 Same.       520 Live stock by Passenger trains  520 Same.     600 Transport of Post office Mails 610special Postal trains 610 Same.       620 Hire and Haulage of Postal Vans and compartments. 620 Same.       630 Pest Office bags and    Parcels by Weight. 630 Same.     700 Miscellaneous coaching receipts. 710 Penalties levied for irregular travelling 711Penalties levied for irregular travelling by station staff 712 Penalties levied for Irregular travelling by T. T.Es. in trains        720 Demurrage on Luggage and  Parcels and receipts on account of left luggage. 721 Demurrage. 722 Left Luggage receipts.       730 Sundry 731 Platform tickets 732Miscellaneous coaching receipts.     800 Deduct-Refunds 810 Refunds of Earnings collected 811 Overcharges. 812 Penalties levied for irregular travelling by T. C. Staff at stations 813 Penalties levied for irregular travelling by T. C. Staff in trains. 814 Demmurrage on luggage and Parcels and receipts on account of left luggage.     Back ************** 07">     800 Deduct-Refunds 810 Refunds of Earnings collected 811 Overcharges. 812 Penalties levied for irregular travelling by T. C. Staff at stations 813 Penalties levied for irregular travelling by T. C. Staff in trains. 814 Demmurrage on luggage and Parcels and receipts on account of left luggage.  CLASSIFICATION OF EARNINGS              APP. III Abstract 'Y' - Goods Earnings Minor Head Sub-Head Detailed Heads 100 Fuel 110 Coal and coke 111 For the public. 112 For Non-Budget lines   120 Oil Fuel 120 Same.   130 fire wood and other fuel. 130 Same. 200 General Merchandise 210 Container traffic 210 Same.   220 Freight forwarding scheme 220 Same.   230 other General Merchandise 230 Same. 300 Military traffic 310 Same 310 Same. 400 Live - stock 410 Same. 410 Same. 500 Railway Materials other than cool and coke. 510 For Non-budget Lines 510 Same.   520 For Government Railway 521 Home Line Construction 600 Miscellaneous Goods Earnings. 610 Demurrage. 610 Same.   620 Wharfage and Storage 620 Same.   630 Sundries. 630 Same. 700 Gross Earnings from Road Services. 710 Same. 710 Same. 800 Deduct Refunds 810 Refunds of Earnings collected 811 Overcharges 812 Demurrage. 813 Wharfage and Storage. Back **************   CLASSIFICATION OF EARNINGS              APP. III Abstract 'Z' - Sundry Other Earnings Minor Head Sub-Head Detailed Heads 100 Electric telegraph Earnings 110 Same. 110 Same. 200 Rents and Tolls 210 Residential buildings 210 Same.   220 Retiring Rooms, Rest Houses, Rest Homes and convalescent Homes etc. 221 Retiring Rooms. 222 Rest House. 223 Rest Homes, Convalescent Homes etc.   230 Other Building or Rooms 231 Quasi - Railway institutions. 232 Outsiders. 200 LAND 240 Land 241 Leased out for building purposes. 242 Leased out for other purposes. 243. Property development of land/air space 244  Right of way for OFC laid by/for Rail Tel 245  Right of way /way leave facility for others. 246- Receipts from car/scooter/cycle parking at stations/Railway premises. 247- Registration fees for construction of private sidings.   (Authority: 2008/AC-II/1/5 dt. 09-01-09)...acs no.99   Z-248-Receipt from App Based Cab Services and parking of vehicles in Railway land other than at stations. Railway Board’s letter no. 2019/AC-IV/9/5/Abstract Z dt 11.03.20.     250 Tolls on bridges 250 Same. 300 Receipts from Catering Department. 310 Stationery Establishments - department 310 Same.   320 Dining Cars-Departmental 320 Same.   330 Contract Catering 331 Receipts from fines and Licence Fees. 332 Other --Receipt. 333. Receipts from IRCTC for Haulage of Pantry Cars.  400 Overhead charges and profits recovered on work done for outside parties and on sales of stores. 410 Same 411 Overhead charges including profit on work done in work shops. 412 Profits on sales pf stores. 500 Sale proceeds of 510  Unclaimed and damaged goods 510 Same.   520 Gross and trees on the line 521- Jetropha plants. 522-Grass and other trees/plants on the line.   530 Unserviceable Revenue scrap i.e. not creditable to DRF, DF or OLWR or suspense. 530 Same. 600 Miscellaneous 610- Advertisement fees & Non-Fare Revenue activities Z-611-Advertisement of Station Z-612-Advertisement on coaches/wagons/loco-motives (both inside/outside) ( Mobile Assets) Z-613-Advertisements through hoardings (Out of Home) Z-614-Entertainment on board (trains) and off-board (stations) (Content on Demand)    Z-615- Sponsorships of activities and events at stations, branding etc. Z-616- Interactive services (like Video games etc.) Z-617-Other NFR Activities including NINFRIS Z-618-Various NFR unclassified earnings from advertisement fees. Railway Board’s letter no. 2019/AC-IV/9/5/Abstract Z dt 11.03.20     620 Interest and maintenance charges on account of assets attributable to goods and coaching services including Saloons from private bodies and other Govt. Departments/Ministries.       621 Interest and maintenance charges on account of assets attributable to coaching services including Saloons 622 Interest and maintenance charges on assets ( other than land ) attributable to good services. 623 Interest and maintenance charges on assets ( other than land ) common to coaching and Goods services.   630 dividends etc. from investments in road transport service 631 Dividends from investments in Road transport services. 632 Earnings from departmentally operated Road services. 633 Earnings from tied mileage units.   640 Diet charges recovered from patients in Railway hospitals. 640 Same.   650 Other unclassified receipts. 651 Receipts on account of one Time Recovery under Retired Railway Employees Liberalised Health Scheme. 652 Other Sundry Receipts. 653- Receipt from STD/PCO Booth at stations/Railways premises. 654- Receipts from sale of Railway Time-Tables. 655. License fee from Bookstalls. 656- Reimbursement of operating loss on Strategic lines(DELETED) (Authority_ Board’s letter no. 2006/AC II/2/8 dated 13-07-10)-ACS NO.103   657- Depositing Residual/Depreciated value of Laptop/Notebook ((Authority:- Board’s letter no. 2006/AC II/37/2 dated15/07/2011)..acs no.106   658 Receipts on account of recovery towards cost of Cashless Card under Cashless Treatment Scheme in Emergency (CTSE).   (Authority Board’s Letter No. 2015/AC-II/2/5 dated 08.12.2016 ACS No. 133)   659 Receipts relating to one time contribution towards subscription under Cashless Treatment Scheme in Emergency(CTSE)   (Authority Board’s Letter No. 2015/AC-II/2/5 dated 08.12.2016 ACS No. 133)   660 Guarantee fees received from Public Sector Undertakings. 660 Same.   670 Dividends etc. from Public Sector undertakings. 670 Same.   680-Receipt Receipt from Recruitment Cell 680 same       700- Reimbursement of operating loss on Strategic lines   (Authority:2006/AC-II/2/8 dated 13.07.2010)—ACS NO.103 710 Same 711 Same 800 Deduct Refunds (Authority:2006/AC-II/2/8 dated 13.07.2010)—ACS NO.103 810 Refunds of earnings collected. 811 Rent and tolls. 812 Other Sundry Receipts. Explanatory Notes: Z-611-       Advertisement in stations buildings, concourses, platforms, FOBs, but excluding circulating areas, digital display at railway premise including stations ( LED screens, video walls, trains slides etc.) and including  earnings from Railway Display Network (RDN). Z-612-      Advertisements  on coaches (both inside/outside), Wagons and on locomotives. (Mobile Assets). Z-613-      Advt. through hoardings includes circulating areas of Railway stations, land near railway stations and on land alongside tracks, FOBs, ROBs, RUBs, Railway buildings, Loco Sheds, Production Units, Structures on railway premises ( like water tanks, microwave towers, OHE masts etc.) (Out of Home). Z-614-      Entertainment on board (trains) and off- board (stations), Radio, Video, Internet, Wi-Fi, Mobile Apps. ( content on Demands) Z-615-       Sponsorships   of activities and events at stations, branding etc. Z-616-      Interactive services (like Video games etc. ) in Railway premises including stations. Z-617-      Other   NFR activities including  NINFRIS. Z-618-      Various   NFR unclassified earnings   from Advertisement Fees. Z-248-      Earnings  from App Based Cab Services and parking of vehicles in Railway land other than at stations. However, Receipt from car/scooter/cycle parking at stations/Railway premises will continue to be booked under Z-246.                          Railway Board’s letter no. 2019/AC-IV/9/5/Abstract Z dt 11.03.20.   Back **************